> He might be their end-user (either business or customer) in which case he won't get 20% VAT back.

My understanding, dealing with VAT/GST in another country, is that a business customer still gets the VAT back even if they're the end user. If my company (which comprises of 1 person) buys paperclips, or a laptop or whatever for business use, I claim the VAT back. It's only the consumer who pays VAT. If I want to transfer an asset from my business to myself then I have to pay the VAT.